Page:United States Statutes at Large Volume 102 Part 2.djvu/320

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PUBLIC LAW 100-000—MMMM. DD, 1988

102 STAT. 1324

PUBLIC LAW 100-418—AUG. 23, 1988

(ii) by striking subparagraphs (A) and (K) of paragraph (2) and redesignating subparagraphs (B), (C), (D), (E), (F), (G), (H), (D, (J), (L), (M), (N), (O), (P), (Q), (R), (S), and (1) as subparagraphs (A), (B), (C), (D), (E), (F), (G), (H), (I), (J), (K), (L), (M), (N), (O), (P), (Q), and (R), respectively. 26 USC 6862. (N) Subsection (a) of section 6862 of such Code is amended by striking "44, and 45" and inserting "and 44". (O) Section 7512 of such Code is amended— (i) by striking ", by chapter 33, or by section 4986" in subsections (a) and (b) and inserting "or chapter 33", and (ii) by striking ", chapter 33, or section 4986" in subsections (b) and (c) and inserting "or chapter 33". (3)(A) The table of contents of subtitle D of such Code is amended by striking the item relating to chapter 45. (B) The table of contents of subpart B of part III of subchapter A of chapter 61 of such Code is amended by striking the item relating to section 6050C. (O The table of contents of part V of such subchapter is amended by striking the item relating to section 6076. (D) The table of contents of subchapter C of chapter 63 of such Code is amended by striking the item relating to section 6232. (E) The table of contents of subchapter B of chapter 65 of such Code is amended by striking the items relating to sections 6429 and 6430. (F) The table of contents of part II of subchapter A of chapter 75 of such Code is amended by striking the item relating to section 7241. (4)(A) Section 280D of such Code is repealed. (B) Tbe table of sections for part IX of subchapter B of chapter 1 of such Code is amended by striking the item relating to section 280D. (5) Paragraph (4) of section 291Q>) of such Code is amended to read as follows: "(4) INTEGRATED OIL CX)MPANY DEFINED.—For purposes of this subsection, the term 'int^rated oil company* means, with respect to any taxable year, any producer of crude oil to whom subsection (c) of section 613A does not apply by reason of paragraph (2) or (4) of section 613A(d)." (6)(A) Paragraph (3) of section 6654(f) of such (Dode is amended to read as follows: "(3) the credits against tax provided by part IV of subchapter A of chapter 1, other than the credit against tax provided by section 31 (relating to tax withheld on wages)." (B) Subparagraph (B) of section 6655(g)(l) of such Code is amended to read as follows: "(B) the credits against tax provided by part IV of subchapter A of chapter 1." (7) Subparagraph (A) of section 193(b)(3) of such Code is amended by strilong "section 4996(b)(8)(C)" and inserting "section 4996flt)X8XQ as in effect before its repeal". 26 USC 164 note. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to crude oil removed from the premises on or after the date of the enactment of this Act.